In case, a business has number of branches, it may happen that
Expense Bill of such branch may be received by some other branch.
Also, an expense bill may be received which may be common to more than one branch.
In this case, the branch receiving the invoice can distribute the credit to other branch/branches by
Registering as Input Service Distributor
Issuing Invoice to Other Branch/Branches
What is Input Service Distributor
As per Rule 2
It means a manufacturer or service provider
who receives Service tax Invoice for purchase of Input Services
and issues bill/challan for distributing credit
to other manufacturers/service provider